Section 154.302 - Payment of Double Amount(a) If the comptroller finds that a person has sold unstamped cigarettes, the comptroller may require the person to pay the state through the comptroller a sum equal to twice the amount of stamp tax due.(b) If the person does not furnish the comptroller evidence that enough stamps were purchased to cover unstamped cigarettes purchased, it is presumed that the cigarettes were sold without the proper stamps. Acts 1997, 75th Leg., ch. 1423, Sec. 19.53, eff. Sept. 1, 1997 Amended by Acts 1989, 71st Leg., ch. 240, Sec. 36, eff. Oct. 1, 1989 Acts 1981, 67th Leg., p. 1654, ch. 389, Sec. 1, eff. Jan. 1, 1982.